Transfer of Unutilized Raw Material from one EOU/ EPZ/ STP/EHTP Unit to another EOU/EPZ/STP/EHTP Unit under Paragraph 6.16 of the Policy- Reg

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....l Board of Excise & Customs Subject: Transfer of Unutilized Raw Material from one EOU/ EPZ/ STP/EHTP Unit to another EOU/EPZ/STP/EHTP Unit under Paragraph 6.16 of the Policy- Reg.                It has been brought to the notice of the Board that the EOUs and units in EPZ/EHTP/STP are not being allowed to transfer  unutili....

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....ph  6.16  of  Exim Policy explicitly provides that in case an EOU/EPZ/EHTP/STP unit is unable, for valid reasons, to utilise the goods imported or procured from DTA, it may dispose off them in DTA on payment of applicable duties and on submission of import licence by the DTA unit, wherever applicable. The paragraph also permits transfer or sale of goods from an EOU/EPZ/EHTP/STP unit....

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....r and in accordance with  paragraph 6.16 of the Exim Policy. However, in such cases, the unit should give valid reasons for such transfer/sale of un-utilised materials.  Such supply from one EOU/EPZ/EHTP/STP unit to another such unit shall be treated as import for the recipient unit and necessary endorsement to this effect may be made on all the documents pertaining to such inter-unit tr....